The main purpose of this study is to investigate factors that influencing taxpayers to engage in tax evasion. The researcher used descriptive and explanatory research design and has been followed by a quantitative research approach. The data was collected by dispatching self-administered questionnaires. After data collection has been performed, exploratory factor analysis (EFA) was conducted. EFA results showed that the Kaiser-Mayer Olkin result 0.883 and the Bartlett test of 0.00 is suitable for the analysis. The data were analyzed with the Promax rotation method and extracted by the principal component analysis extraction method. All six factors were statistically significant for factor analysis. The explained variance of the first factor was 31.782%, the second factor explained 11.74% of the variance, the third factor explained 8.25% of the variance, the fourth factor explained 6.72% of the variance and the fifth factor explained 5.23% of the variance and the six-factor explained 4.12% of the variance. The extracted factors explained 67.84% of the variation of factors influencing taxpayers engaged in tax evasion. The finding of the study indicates that the relationship between the study variables was positive and statistically significant. The regression analysis also indicates that tax fairness, tax knowledge, and moral obligation significantly influence taxpayers to engage in tax evasion, and the remaining moral obligation and subjective norms were not statistically significant to influence taxpayers to engage in tax evasion.